Vol. 2 No. 1 (2025): ECONOMICS, BUSINESS, INNOVATION AND CREATIVITY (EBIC), 30th April 2025

Articles

• THE INFLUENCE OF OPERATING CASH FLOW AND FINANCIAL PERFORMANCE ON PROFIT GROWTH WITH COMPANY SIZE AS A MODERATOR

  Hanisa Hanisa, Napisah Napisah

  1-20

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• THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT DELAY WITH THE REPUTATION OF THE PUBLIC ACCOUNTING FIRM (KAP) AS A MODERATION VARIABLE

  Murnia Pertiwi, Syamsuri Syamsuri

  21-37

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• EARNINGS MANAGEMENT, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS

  Alfina Nurul Wahdah, Mita Sicillia

  38-48

  • PDF

• FACTORS THAT INFLUENCE FRAUD DETECTION

  Tri Cahyanti

  49-56

  • PDF

• THE EFFECT OF TAX SAVINGS, SALES GROWTH AND BUSINESS RISKS ON CAPITAL STRUCTURE

  Fitri Rosmadita, Wiwit Irawati, Brillian Mufti Farhan

  57-67

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• THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND THIN CAPITALIZATION ON TAX AVOIDANCE

  Annisa Fajarisahda

  68-80

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• THE INFLUENCE OF FOREIGN OWNERSHIP, BONUS MECHANISM AND TAX BURDEN ON TRANSFER PRICING Empirical study of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2019-2023

  Veronica Sella Saputra, Dinar Ambarita

  81-93

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• TAX SANCTIONS, TAX FAIRNESS AND LOVE OF MONEY: REVEALING THE PERCEPTION OF ACCOUNTING STUDENTS AGAINST TAX EVASION

  Rosita Rosita, Adhelia Desi Prawesti

  94-103

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• THE EFFECT OF BOARD OF DIRCTORS GENDER DIVERSITY AND COMPANY AGE ON TAX AVOIDANCE

  Nailah Hanan Salsabila, Ibram Pinondang Dalimunthe

  104-114

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• THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT

  Luthfan Febiyanto, Ani Kusumaningsih

  115-128

  • PDF

• FEAR OF MISSING OUT (FOMO), SOCIAL MEDIA MARKETING, AND IMPULSIVE BUYING ON Z GENERATION

  Fitria Kurniawati, Moh Rifqi Khairul Umam

  129-148

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• THE ROLE OF OCCUPATIONAL HEALTH SAFETY ON THE RISK OF WORK ACCIDENTS WITH COMPENSATION AS A MEDIATING VARIABLE

  Afrilia Rizki Bening A, Moh Rifqi Khairul Umam

  149-165

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• CRAFTING INVESTMENT AWARENESS AMONG YOUTH: A STUDY OF MODERATED INFLUENCES ON BEHAVIORAL DYNAMICS

  Naswa Setyowati Sabila, Kisti Nur Aliyah

  166-176

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• THE IMPACT OF FINANCIAL POLICIES ON RENEWABLE ENERGY DEVELOPMENT AND SUSTAINABLE FOOD SYSTEMS

  Ameiliyah Ameiliyah

  177-180

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• THE EFFECT OF MANAGERIAL OWNERSHIP, COMPANY SIZE AND SALES GROWTH ON TAX AVOIDANCE

  Tiara Setya Nita, Mita Sicillia

  181-196

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• STRATEGIES TO ENHANCE CUSTOMER PURCHASE DECISIONS: THE MEDIATING ROLE OF PURCHASE INTENTION

  Ghoniya Nur Rohman Nita, Moh Rifqi Khairul Umam

  197-209

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• DIGITALIZATION OF BUSINESS STRENGTHENS PRODUCT INNOVATION STRATEGIES IN INCREASING THE INCOME OF MSMES

  Amanda Putri Pratiwi, Arif Muanas

  210-224

  • PDF

• THE INFLUENCE OF AUDITOR COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY

  Dede Rustandi

  225-235

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• THE EFFECT OF THE USE OF ACCOUNTING INFORMATION ON THE MSME SUCCESS

  Teguh Suryahadyono

  236-245

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• THE EFFECT OF THE MOBILE SAMSAT PROGRAM AND TAXPAYER SATISFACTION ON MOTOR VEHICLE TAXPAYER COMPLIANCE

  Milzam Luqman Pratomo

  246-256

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• THE INFLUENCE OF SUSTAINABILITY REPORT DISCLOSURE AND GREEN INTELLECTUAL CAPITAL ON FIRM VALUE

  Holiawati Holiawati, Gita Aisa

  257-269

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• DIGITAL TRANSFORMATION AND FINANCIAL EFFICIENCY TO SUPPORT ECONOMIC SUSTAINABILITY

  Laura Laurina Tanjung

  270-276

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• INTEGRATION OF FINANCIAL AND ENVIRONMENTAL POLICIES TO CREATE A SUSTAINABLE FUTURE IN TANGERANG REGENCY

  Siti Ainah

  277-282

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• LEADERSHIP'S INFLUENCE ON EMPLOYEE PERFORMANCE: MEDIATION IN TRAVEL AGENCIES

  Chusni Fikri Hidayat, Asep Maulana Rohimat

  283-303

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• FINANCIAL IMPACT OF EID AL-FITR FOOD WASTE: CONSUMER SPENDING, BUDGETING, AND WASTE REDUCTION IN INDONESIA

  Irmayanti Irmayanti

  304-310

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• ISLAMIC BANKING IN THE REGIONS: CHALLENGES AND PROSPECTS FOR ENHANCING SAVINGS INTEREST RATES

  Megi Handayani, M. Nazori, Anzu EZT, Solichah Solichah

  311-318

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• THE INFLUENCE OF KAP SIZE, PROFITABILITY, LEVERAGE, AND AUDIT DELAY ON AUDITOR SWITCHING

  Martinus Reynaldi, Agnes Susana Merry Purwati, Yohannes Suharsana

  319-335

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• DETERMINANTS THE QUALITY FINANCIAL REPORTS OF REGIONAL PUBLIC SERVICE AGENCY (BLUD)

  Ria Meilan, Een Yualika Ekmarinda, Siti Nihayatun Fitriya

  336-349

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• THE INFLUENCE OF INTELLECTUAL CAPITAL DIMENSIONS ON THE PERFORMANCE OF PHARMACEUTICAL COMPANIES LISTED ON THE IDX IN 2021-2023

  Melinda Yulia Agatha, Fetri Setyo Liyundira, Selvia Roos Ana, Ratna Wijayanti Daniar Paramita, Noviansyah Rizal

  350-360

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• FINTECH PAYMENT TRANSFORMATION IN MSME BUSINESS FINANCE

  Maylani Mahda Bunga Setyawati, Silvia Restuniati, Calista Adelia

  361-370

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• FROM ETHICS TO OWNERSHIP: DECODING THE DRIVERS OF CORPORATE TAX AGGRESSIVENESS

  Dian Widiyati, Ousman Jallow

  371-383

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• THE INFLUENCE OF QRIS ON CHANGES IN TRANSACTION PATTERNS AND CONSUMER BEHAVIOR

  Sarwini Sarwini, Arista Asbanu, Aliani Palupi

  384-393

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• THE INFLUENCE OF ONLINE SHOPS AND BRAND IMAGE ON PURCHASING DECISIONS

  Wahyu Kurniawan, Aditya Bimo Saputra, Keysa Ananda Salsabila

  394-401

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• THE INFLUENCE OF TAXPAYER AWARENESS, TAX SERVICE QUALITY, E-FILLING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE

  Joanina Valenti, Juitania Juitania, Ziq Cordovia Fillah

  402-422

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• INFLUENCE CHARACTERISTICS EXECUTIVE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE TO TAX AVOIDANCE

  Aan Anilah Fitriani, Benarda Benarda

  423-435

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• ANALYSIS OF THE EFFECT OF ENERGY SUBSIDIES ON STATE EXPENDITURES AND FISCAL SECURITY IN INDONESIA

  Arini Salsa Sabila, Debya Sutarya Putri, Donafan Firdaus Sitorus

  436-441

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• MSME ADOPTION OF CLOUD ACCOUNTING: A TAM AND UTAUT PERSPECTIVE

  Erika Novianti, Frank Aligarh

  442-463

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• THE EFFECTIVENESS OF OPERATIONAL COST CONTROL IN IMPROVING PROFITABILITY AT PT DUTA FINECLEAN INDONESIA

  Ria Maulidia, Yudi Pangestu A, Muhammad Rifki Prayud

  464-471

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• ANALYSIS OF GOVERNMENT BUDGET EFFICIENCY IN SUPPORTING RENEWABLE ENERGY PROJECTS IN INDONESIA PERIOD 2020-2024

  Dinda Permata Sari, Imelda Yahya Fransiska

  472-479

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• ANALYSIS OF STOCKS LISTED ON THE IDX AFTER THE END OF COVID-19 UNTIL THE FIRST QUARTER OF 2025

  Baehaki Fajri Ibnu Abbas

  480-487

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• INFLUENCE OF EXECUTIVE CHARACTERISTICS, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) TOWARDS TAX AGGRESSIVITY

  Aliyah Bilqis Nabilah, Setianingsih Setianingsih

  488-496

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• THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSES AND SALES GROWTH ON PROFIT MANAGEMENT

  Evia Rahmita, Fina Ratnasari

  497-505

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• THE EFFECT OF PRODUCT QUALITY AND PRICE ON CONSUMER PURCHASE DECISIONS FOR CHOAE BOUQUET IN VIKTOR, SOUTH TANGERANG CITY

  Dewi Sentia Sari, Kris Dipayanti

  506-515

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• THE EFFECT OF DIVIDEND POLICY AND ESG PERFORMANCE ON COMPANY VALUE

  Nada Keysha Dila, Afridayani Afridayani

  516-524

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• THE EFFECT OF OWNERSHIP OF TAXPAYER IDENTIFICATION NUMBER (NPWP), TRUST IN THE GOVERNMENT AND EMPLOYEE AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE

  Hafidhah Nuraini, Syamsur Syamsur

  525-537

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• THE INFLUENCE OF COMPETENCE, WORK EXPERIENCE, AND AUDITOR PROFESSIONAL ETHICS ON AUDIT QUALITY

  Nur Istiqomah, Suciati Muanifah

  538-551

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• THE EFFECT OF CAPITAL STRUCTURE, SALES GROWTH, AND INVESTMENT DECISIONS ON COMPANY VALUE

  Systa Erendy Putri, Fina Ratnasari

  552-562

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• INTERNAL AND EXTERNAL FACTORS THAT INFLUENCE STOCK PRICES

  Novi Wulansari, Napisah Napisah

  563-578

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• THE EFFECT OF INVENTORY INTENSITY, SALES GROWTH, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS

  Nova Rizky Utami, Eka Rima Prasetya

  579-591

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• ANALYSIS OF THE APPLICATION OF THE GLOBAL REPORTING INITIATIVE (GRI) G4 IN THE SUSTAINABILITY REPORT OF CONSUMPTION SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2023

  Riska Antika Rahman, Bunga Fitria Sukma, Sela Mardianti, Yossina Putri, Holiawati Holiawati

  592-598

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• THE EFFECT OF CAPITAL STRUCTURE AND FIRM GROWTH ON FIRM VALUE WITH DEBT POLICY AS A MODERATOR

  Riski Anjarwati, Napisah Napisah

  599-615

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• ANALYSIS OF CORETAX TAX APPLICATION IMPLEMENTATION IN IMPROVING TAX COMPLIANCE AND EFFICIENCY IN INDONESIA

  Mega Duarti

  616-624

  • PDF

• COMPARATIVE ANALYSIS OF FINANCIAL RATIO AND ECONOMIC VALUE-ADDED METHODS TO ASSESS COMPANY FINANCIAL PERFORMANCE Study on PT. Sumber Alfaria Trijaya, Tbk and Indofood Sukses Makmur, Tbk listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period

  Evi Desta Wardani, Febi Kelana, Nurul Latiefah

  625-634

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• THE IFLUENCE OF FINANCIAL TECHNOLOGY(FINTECH) ON CONSUMER BEHAVIOR IN USING DIGITAL FINANCIAL SERVICES IN INDONESIA

  Wahyu Sriana, Sulis Nur Fitri Khaeriani, Wahyu Kristianto

  635-642

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• FROM LIKES TO LOYALTY: HOW INSTAGRAM BUILDS TRUST AND BOOSTS SME SALES

  Genoveva Genoveva, Edward Halomoan Simanjuntak, Filda Rahmiati

  643-658

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• THE IMPACT OF FINANCIAL EDUCATION AND E WALLET USAGE ON PERSONAL FINANCIAL MANAGEMENT AMONG GENERATION Z

  Dewi Arfia Putri Rahayu

  659-664

  • PDF

• FINANCIAL FEASIBILITY ANALYSIS OF VEHICLE ADDITION AT PT. JALUR NUGRAHA EKAKURIR

  Yasmin Nafila

  665-669

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• FORMULATION OF THE DIVIDEND TRAP SCORE: A STUDY ON IDX NON-CYC FOOD AND BEVERAGE SECTOR FIRMS

  Mohammad Sigit Taruna, Muhammad Nuskan Abdi, Dian Priatiningsih, Madhu Farha Neha

  670-680

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• FINANCIAL TECHNOLOGY (FINTECH) GROWTH AND ITS INFLUENCE ON BANKING PROFITABILITY: A GLOBAL PERSPECTIVE

  Alifah Putri Isnaini

  681-692

  • PDF

• STRATEGIC FINANCIAL DECISION-MAKING AND ITS IMPACT ON FIRM PERFORMANCE IN EMERGING MARKETS

  Qiara Vidya Amanda Putri

  693-698

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• THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE AND INTELLECTUAL CAPITAL ON THE COMPANY'S FINANCIAL PERFORMANCE

  Holiawati Holiawati, Adi Guna

  699-718

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• THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GREEN INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE THROUGH COMPANY SIZE

  Siti Hopifah, Endang Ruhiyat, Anggun Anggraeni, Daffa Athaya Firdausya Ridwan

  719-732

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• THE INFLUENCE OF ETHICAL LEADERSHIP ON GEN Z RESILIENCE THROUGH PROACTIVE BEHAVIOR AND TECHNOLOGICAL INNOVATION IN INDUSTRY 5.0

  Antonius Budi Wibowo, Wilson Bangun

  733-748

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• COMPARATIVE ANALYSIS OF THE PERFORMANCE OF BITCOIN CRYPTOASSET, GOLD, AND APPLE INC. STOCKS AS INVESTMENT ALTERNATIVES PERIOD FEBRUARY 1, 2015 – FEBRUARY 1, 2025

  M. Faisal Ananda, Lukman Hakim Siregar, Ratna Dina Marviana

  749-761

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• ANALYSIS OF PAYMENT SYSTEM SUPERVISION AND CUSTOMER PROTECTION FROM CARD SKIMMING (CASE STUDY AT THE REPRESENTATIVE OFFICE OF BANK INDONESIA OF NORTH SUMATRA)

  Muti Audilla, Ratna Dina Marviana, Lukman Hakim Siregar, M. Amri Nasution Nasution

  762-770

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• ANALYSIS OF MARKETING STRATEGIES OF THE MOUNTAIN HALIMUN SALAK NATIONAL PARK HALL IN INCREASING THE NUMBER OF VISITS

  Reza Cruiser, Oktori Kiswati Zaini , Abel Gandhy, Vira Anggraini

  771-777

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• ANALYSIS OF GREEN MARKETING MIX ON PURCHASE DECISIONS FOR AQUA LIFE PRODUCTS IN BOGOR CITY

  Noris Abdurrahman, Sri Hidajati Ramdani, Sri Hidajati Ramdani, Abel Gandhy, Nuruddin Kamil

  778-791

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• THE INFLUENCE OF INTANGIBLE ASSETS, FOREIGN OWNERSHIP, AND TAX PLANNING ON TRANSFER PRICING

  Suciati Muanifah, Afifah Aulia

  792-801

  • PDF

• ANALYSIS OF HUMAN RESOURCES PERFORMANCE: IMPLICATIONS ON PRODUCTIVITY AND GROWTH

  Rahmi Andini Syamsuddin, Nurdinni Tilova

  802-807

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• ANALYSIS OF THE INFLUENCE OF ECONOMIC AND MONETARY INSTRUMENTS ON INDONESIA'S CURRENT ACCOUNT BALANCE

  Lydya Nur Arfah, Aida Nurhabibah, Irgi Musyafa Saputra , Zahra Aura Ramadhan

  808-819

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• BEYOND HUMAN CAPITAL: A STUDY OF HR MANAGERS' PERSPECTIVES ON EMPLOYEE COMPETENCE AND ADAPTABILITY AMID ORGANIZATIONAL DISRUPTION

  Shela Indah Savitri, Ading Sunarto, Muhammad Haniif Fairuz Salam

  820-826

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• THE INFLUENCE OF THE BYSTANDER EFFECT, LIFESTYLE, INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD TENDENCIES

  Mariana Fantina Rita, Suciati Muanifah, Fattah Fadhila Abdulkhair

  827-843

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• ALIGNING MARKETING INNOVATION WITH SUSTAINABLE BUSINESS GOALS: EVIDENCE FROM PT ASTRA OTOPARTS TBK

  Frizki Nisya Arrahman, Ahmad Rhaihan

  844-853

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• THE ROLE OF AUDIT COMMITTEE IN FRAUDULENT FINANCIAL REPORTING

  Prasada Agra Swastyayana, Kumala Dewi Oktavia, Fanta Jaiteh, Imang Dapit Pamungkas

  854-870

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• BUILDING A POSITIVE WORK CULTURE IN THE RETAIL INDUSTRY: KEY TO ENHANCING PERFORMANCE AND EMPLOYEE SATISFACTION THROUGH LEADERSHIP SPIRITUALITY

  Sayuti Hamdani, Nurwentari Dyah Fitriyawardhani, Muhdin Erno Sumantri, Indah Purnama Sari, Ida Bagus, Yohana Astriyani Imut

  871-878

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• THE IMPACT OF AUTHENTICITY, INFLUENCER MARKETING, PERCEIVED QUALITY, AND SOCIAL MEDIA MARKETING ACTIVITIES ON BRAND EQUITY Study on iPhone Consumers in Kudus

  Dina Lusianti, Aisyah Laurintia Utari, Muhammad Akhyanul Dhava, Febia Darmawati, Deryl Cahya Prima Lutfi Nafi'

  879-890

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• ANALYSIS OF DISCLOSURE OF GOOD CORPORATE GOVERNANCE AT HEALTHCARE SECTOR IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD

  Tesar Registin, Muhammad Yazid Abdul Azis, Lutfi Kurniawan, Saepul Bari, Gusty Khairunnisa Ramdhan, Iin Rosini

  891-899

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• THE ROLE OF USER INTERFACE AND GAMIFICATION IN ENHANCING USER EXPERIENCE: A STUDY ON SHOPEE MARKETPLACE

  Alimudin Alimudin, Lady Faerrosa, Ika Yuliana

  900-913

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• BENEISH M-SCORE MODELS TO DETECT FINANCIAL FRAUD CASE STUDY OF CUSTOMER GOODS COMPANIES LISTED ON IDX

  Khairunnisa Khairunnisa, Defel Septian, Vina Febrianti

  914-927

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• EXAMINING THE IMPACT OF TAX AWARENESS, EDUCATION, AND SANCTIONS ON MSME TAXPAYER

  Ulfi Wahidiyah, Sri Agustini

  928-936

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• THE EFFECT OF COMPANY SIZE, CAPITAL INTENSITY, AND TRANSFER PRICING ON TAX AVOIDANCE

  Ugi Setiowati, Mita Sicillia

  937-947

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• THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS

  Reno Aprengky, Napisah Napisah, Ismi Nurhasanah, Muhammad Haniif Fairuz Salam

  948-962

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• DIGITAL HRM LITERATURE REVIEW IN BEST HRM PRACTICES: GLOBAL HRM POLICIES FOR A BETTER WORLD

  Agung Subono, Sutono Sutono, Kertati Sumekar, Noor Indah Rahmawati

  963-978

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• THE EFFECT OF FINANCIAL PERFORMANCE, CAPITAL STRUCTURE, AND FIRM SIZE ON STOCK RETURNS

  Putri Ressi Azza, Adi Sofyana Latif

  979-995

  • PDF

• ANALYSIS OF THE APPLICATION OF ENVIRONMENTAL ACCOUNTING ON THE TREATMENT OF MEDICAL WASTE MANAGEMENT AS SOCIAL RESPONSIBILITY AT PUSKESMAS PLAWAD KARAWANG

  Alya Rahmalita Sugandi, Lilis Lasmini, Septiana Rahayu

  996-1006

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• THE INFLUENCE OF NET PROFIT MARGIN AND DEBT TO EQUITY RATIO ON STOCK PRICES AT PT INDOCEMENT TUNGGAL PRAKARSA TBK. PERIOD 2012-2023

  Laelatul Hikmah, Anum Nuryani

  1007-1020

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• LITERATURE REVIEW: FINANCIAL PERFORMANCE ANALYSIS AND DIVIDEND POLICY ON VALUE COMPANY

  Gita Narulita Rahmawati, Khoirunnisa Azzahra

  1021-1032

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• THE ROLE OF ISLAMIC BANKING IN ENHANCING FOOD SECURITY IN INDONESIA

  Uswatun Khasanah, Amalia Stevani, Nabila Luthfiana

  1033-1040

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• THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY AND OWNERSHIP STRUCTURE ON EFFECTIVE TAX RATES

  Yuni Tianti Gea, Ferdiansyah Ferdiansyah

  1041-1053

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• THE EFFECT OF INFORMATION ASYMMETRY AND MANAGEMENT DIVIDEND POLICY ON FIRM VALUE Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2023

  Indah Safitri Lubis, Listiya Ike Purnomo

  1054-1064

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• THE EFFECT OF DEFERRED TAX EXPENSES, CAPITAL INTENSITY AND MANAGEMENT COMPENSATION ON TAX AVOIDANCE Empirical Study On Non Cyclicals Consumer Sector Companies In The Food and Beverage Subsector 2019-2023

  Ransiska Ovalita, Eka Oktapiani

  1065-1075

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• THE EFFECT OF CAPITAL STRUCTURE, DIVIDEND PAYMENTS AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE

  Ramida Fitrianti , Dwi Septiani

  1076-1088

• THE EFFECT OF THE IMPLEMENTATION OF E-FILING, TAX SOCIALIZATION AND TAX SANCTIONS, ON THE COMPLIANCE OF INDIVIDUAL TAXPAYER TAX RETURN REPORTING

  Kristina Sinambela, Juli Ismanto

  1089-1102

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• THE EFFECT OF INVENTORY INTENSITY, CAPITAL INTENSITY AND SALES GROWTH ON TAX AVOIDANCE

  Putri Wulandari, Afridayani Afridayani

  1103-1113

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• THE EFFECT OF WORKING CAPITAL TURNOVER AND CURRENT RATIO ON RETURN ON ASSETS AT PT GUDANG GARAM TBK FOR THE PERIOD 2010-2023

  Aprilia Talfa, Karolina Karolina

  1114-1125

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• THE EFFECT OF SALES GROWTH, LEVERAGE, CAPITAL INTENSITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

  Delima Afantika, Anisa Anisa

  1126-1137

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• THE INFLUENCE OF THE AUDIT COMMITTEE, AUDITOR REPUTATION, AND COMPANY SIZE ON AUDIT QUALITY IN PROPERTY AND REAL ESTATE COMPANIES

  Sausan Nabilah, Jarno Jarno

  1138-1149

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• THE EFFECT OF ACCOUNTING CONSERVATISM, AND FIXED ASSET INTENSITY ON TAX AVOIDANCE WITH SALES GROWTH AS A MODERATING VARIABLE

  Fadia Putri Suwardi, Syamsuri Syamsuri

  1150-1164

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• THE EFFECT OF DEBT POLICY AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY WITH PROFITABILITY AS A MODERATING VARIABLE

  Adisti Asyfa, Yulianto Yulianto

  1165-1175

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• THE EFFECT OF DEBT AND MANAGERIAL OWNERSHIP POLICIES ON COMPANY VALUE WITH DIVIDEND POLICY AS A MODERATION VARIABLE

  Elizabeth Putri, Setianingsih Setianingsih

  1174-1186

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• EFFECT OF GOOD CORPORATE GOVERNANCE, BUSINESS STRATEGY AND SALES GROWTH ON COMPANY PERFORMANCE

  Rizka Nuraini Sabila, Ratih Qadarti Anjilni

  1187-1205

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• THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND COMPANY SIZE ON COMPANY VALUE

  Amy Hasipah, Nani Mulyani

  1206-1217

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• ANALYSIS OF SWITCHING BEHAVIOR OF NATURAL TOURISM OBJECTS IN BANDAR LAMPUNG CITY STUDY ON BUKIT ASLAN, LENGKUNG LANGIT, AND WIRA GARDEN

  Riska Puja Ananda, Yunada Arpan

  1218-1228

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